由于会计政策选择影响企业相关者的利益,而仅靠市场力量无法形成一种对会计政策有效约束的机制,所以必须人为设计或强化会计政策选择的控制机制。针对我国会计政策选择的现状和问题,一个完善的会计政策选择控制机制不仅由政府加以监督,更应由企业的各方利益主体参与,并由正式制度——会计准则、非正式制度——内部控制及其实施机制——CPA审计组成。 Because the choice of accounting policies affects the interests of the enterprise stakeholders, and the market forces alone can not form a mechanism that effectively controls accounting policies, it is necessary to artificially design or strengthen the control mechanism for the choice of accounting policies. In view of the status quo and problems of the choice of accounting policies in our country, a sound control mechanism for the choice of accounting policies not only should be supervised by the government, but also be taken into account by the various stakeholders in the enterprise, and should be governed by the formal systems - accounting standards and informal systems Control and its implementation mechanism - CPA audit.